Steven Sholk, of Gibbons, P.C. has published a thoroughly comprehensive guide explaining the political and campaign acitivity do's and don'ts pertaining to 501(c)(3)'s. Get it here: Download Electioneering.pdf. The most impressive thing about the document is that it includes as much detail about the Federal Election Campaign Act as it does the political activity limitations and prohibitions contained in the Tax Code. A must read, I'd say, even for organizations that have no intention of ever getting involved in politics. There are just so many ways an organization can find itself embroiled in some sort of political controversy -- especially during the increasingly long presidential campaigns.